Alabama 2023 Regular Session

Alabama Senate Bill SB285 Latest Draft

Bill / Enrolled Version Filed 05/31/2023

                            SB285ENROLLED
Page 0
5C80M6-3
By Senators Jones, Livingston, Hatcher, Stewart, Sessions,
Barfoot, Gudger
RFD: Tourism
First Read: 03-May-23
2023 Regular Session
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Enrolled, An Act,
Relating to wine and mead; to amend Section 28-3A-20.4,
Code of Alabama 1975, to provide that a nonprofit organization
may be issued a license to host a wine festival; to further
provide for the application process and conditions of
licensure to host or participate in a wine festival; and to
further provide for the collection and remittance of taxes due
on the sale of wine at a wine festival; to amend Section
28-6A-2, Code of Alabama 1975, to further provide for wine
manufacturer licensees located in dry counties by allowing
such manufacturers to transport and sell wine to retailers
under certain limits and to specify that such licensees may
host or participate in wine festivals; to amend Section
28-7-10.1, Code of Alabama 1975, to further provide for small
farm wineries by permitting such wineries to produce mead; and
to amend Section 28-7-16, Code of Alabama 1975, to further
provide for the excise tax rate for mead. 
BE IT ENACTED BY THE LEGISLATURE OF ALABAMA:
Section 1. Sections 28-3A-20.4, 28-6A-2, 28-7-10.1, and
28-7-16, Code of Alabama 1975, are amended to read as follows:
"§28-3A-20.4
(a) The Legislature finds and declares that this
section has been enacted pursuant to the authority granted to
the state under the Twenty-first Amendment to the United
States Constitution and the powers reserved to the state under
the Tenth Amendment to the United States Constitution and the
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inherent powers of the state under the Constitution of Alabama
of 19012022. It is the intent of the Legislature that this
section maintains the current three-tier system of control
over the sale, distribution, purchase, transportation,
manufacture, consumption, and possession of alcoholic
beverages in the state and promotes the health, safety, and
welfare of residents of this state.
(b)(1) Notwithstanding any other section of this title,
including, but not limited to, Sections 28-3A-6, 28-3A-25, and
28-7-4, upon application made on a form provided by the board
at least 25 days in advance of the event for which a license
is sought and accompanied by a fee not to exceed fifty dollars
($50), the board shall issue a license for a wine festival to
a manufacturer of wine licensed by the board manufacturing at
least 500 gallons of table wine in this state annually; a
retailer; an organization comprised entirely of grape growers,
wineries, or grape growers and wineries; a municipality; a
county; or an incorporated arts council, main street program,
501(c) organization, other nonprofit organization as that term
is defined by rule of the board, or downtown development
entity upon such terms and conditions as the board may
prescribe by rule.
(2) The wine festival license shall authorize the
licensee to host a festival at which wine festival participant
licensees may dispense tastings and sell at retail to
individuals physically present at the festival for on-premises
or off-premises consumption and for personal use and not for
resale, subject to subsection (e).
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(3) If the applicant for a wine festival license is
currently a licensee of the board at the time of application,
the board shall only require submission of all of the
following information:
a. The name and address of the applicant and photo
identification.
b. The start and end dates of the festival.
c. A description of the wine festival location. If the
applicant does not own or control the wine festival location,
then the applicant shall include written permission by the
person with ownership or control over the property for the
wine festival licensee and any wine festival participant
licensees to use the property for that wine festival.
(4) The board shall not require the following:
a. That the applicant submit the application to the
board in person.
b. That the applicant certify that a liquor liability
insurance policy providing coverage for the applicant for the
wine festival has been purchased where the applicant submits a
written statement from the liquor liability insurer that the
applicant's existing liquor liability insurance policy covers
the applicant's activities at the wine festival.
(c) A wine festival licensed under this section may not
operate for more than five consecutive days.
(d)(1) Upon application made on a form provided by the
board at least 15 days in advance of the event for which a
license is sought and accompanied by a fee not to exceed
fifteen dollars ($15) ten dollars ($10) , the board shall issue
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a wine festival participant license to any retailer or any
manufacturer of table wine licensed by the board that
manufactures at least 500 gallons of table wine in this state
annually.
(2) A wine festival participant license shall authorize
the licensee to dispense tastings and sell at retail to
individuals physically present at the festival for on-premises
consumption or off-premises consumption and for personal use
and not for resale, subject to subsection (e).
(3) Because the applicant for a wine festival
participant license is already a licensee of the board at the
time of application, the board shall only require submission
of all of the following information:
a. The name and address of the applicant and photo
identification.
b. The start and end dates of the festival.
c. A description of the wine festival location.
d. If the host licensee for the wine festival is a
501(c)(3) organization or other nonprofit organization as
described in subdivision (b)(1), a written certification from
the applicant that a majority of the net proceeds from the
applicant's sales at the festival shall go to the nonprofit
organization.
(4) The board shall not require any of the following:
a. That the applicant submit the application to the
board in person.
b. A certificate showing that the applicant has
purchased a liquor liability insurance policy for the wine
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festival in a case where the applicant submits one of the
following:
1. A written statement from the applicant's liquor
liability insurer certifying that the applicant's existing
liquor liability insurance policy covers the applicant's
activities at the wine festival.
2. A written statement from the wine festival
licensee's liquor liability insurer that the licensee's
existing liquor liability insurance policy covers the
activities of the host and any wine festival participant
licensee at the wine festival who does not currently possess a
liquor liability insurance policy.
(e)(1) Wine sold at a wine festival for off-premises
consumption shall only be sold by a wine festival participant
licensee and shall be sealed, labeled, and packaged in
accordance with local, state, and federal laws and
regulations.
(2) A wine festival participant licensee may not sell
more than one case of wine to any individual per festival.
(3) For purposes of this section, one case of wine
means the equivalent of 12 750-milliliter bottles of wine.
(f) The sale of wine at any wine festival may not be
permitted on any Sunday in a county or municipality that has
not authorized alcoholic beverages to be sold on Sunday.
(g) If a wine festival is to take place entirely on the
premises of the winery that was granted the license to host
the wine festival or a winery that is a member of the
organization granted the license to host the festival, then
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the board may not require any fee for the wine festival
license or any wine festival participant license relating to
that festival.
(h)(1) Each wine festival participant licensee
participating in a wine festival shall collect and remit all
state and local sales and use taxes and all excise and other
taxes due on the sale of wine by the licensee to customers at
retail.
(2) Notwithstanding subdivision (1), a wine festival
participant licensee that currently is a retail licensee of
the board, or a wine festival participant licensee that
currently is a manufacturer licensee of the board which also
sells wine at retail, in a method and manner established by
the Department of Revenue, may include the collection and
remittance of all state taxes due on the sale of wine at the
festival in the same method and manner as other sales of wine
at retail.
(3) Each wine festival participant licensee shall
collect all the county and local sales and use taxes due on
the sale of wine at the festival and may remit those taxes to
the wine festival licensee in a manner and method established
by the wine festival licensee. The wine festival licensee
shall remit the state and local sales and use taxes to the
appropriate governing body within seven days following the
conclusion of the wine festival, whether or not the wine
festival licensee is exempt from sales tax by law.
(4)a. A wine festival licensee shall register with the
county governing body, or if applicable, municipal governing
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body, no less than seven days prior to the wine festival. This
registration shall include any information necessary to ensure
that the proper sales tax is collected and remitted from all
sales by each wine festival participant and shall include a
list of all wine festival participant licensees for that wine
festival with contact information for each licensee. A wine
festival licensee shall send notification, in writing, to the
county governing body, and if applicable, to the municipal
governing body no less than seven days prior to the wine
festival. This notification shall include any information
necessary to ensure that the proper sales tax is collected and
remitted from all sales by each wine festival participant and
shall include a list of all current wine festival participant
licensees for that wine festival with contact information for
each licensee.
b. The wine festival licensee shall collect county and
local sales and use taxes for sales made by all wine festival
participant licensees at a wine festival which have elected to
remit taxes through the wine festival licensee pursuant to
subdivision (3), whether or not that wine festival licensee is
exempt from sales tax by law. The wine festival licensee shall
remit the sales and use taxes as provided in subdivision (3).
c. Each wine festival licensee and wine festival
participant licensee shall be subject to audit by the county
and municipal governing body of the location at which the wine
festival occurs, for the county and local sales tax remitted
by or on behalf of that licensee. Each wine festival licensee
shall be responsible for any unreported sales or unremitted
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sales tax, including unreported or unremitted sales tax
related to the failure of that licensee to fully remit and
record any sale during the wine festival. Failure to remit
sales tax pursuant to this section shall be enforced pursuant
to Chapter 23 of Title 40.
(i) The board may not limit or prohibit the serving or
featuring of food at a licensed wine festival, provided that
the person serving or featuring food complies with all
applicable laws and rules.
(j) A wine festival participant licensee shall not be
required to apply for or purchase any county or municipal
business license or alcoholic beverage license in order to
participate in a wine festival pursuant to this section;
provided, that the wine festival licensee for that wine
festival is in compliance with paragraph (h)(4)a.
(j)(k) For purposes of this section, "retailer" means a
retailer licensed for off-premises consumption of table wine.
(k)(l) The board may adopt rules to implement this
section, including, but not limited to, rules regarding the
liability of a wine festival participant licensee.
(l)(m) If any provision of this section or its
application to any person or circumstance is determined by a
court to be invalid or unconstitutional, that provision shall
be stricken and the remaining provisions shall be construed in
accordance with the intent of the Legislature to further
limit, rather than expand, commerce in alcoholic beverages,
including by prohibiting any commerce in alcoholic beverages
not expressly authorized, and to enhance strict regulatory
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control over taxation, distribution, and sale of alcoholic
beverages through the existing uniform system of regulation of
alcoholic beverages."
"§28-6A-2
(a)(1) For the purposes of this section, the term
"table wine" includes mead.
(2) For the purposes of this section, a "small farm
winery" means a manufacturer of table wine licensed by the
Alcoholic Beverage Control Board, which produces fewer than
50,000 gallons of table wine per year, and meets one of the
following criteria:
a. Produces at least 50 percent of its total production
of table wine from fruit that is grown , or honey that is
harvested, in this state.
b. Produces all of its total production of table wine
within this state and owns not less than eight acres of
vineyards in this state.
(2)(3) For the purposes of this section, table wine
that has been produced by a manufacturer, or a subsidiary or
affiliate or other related entity of the manufacturer, and
table wine produced exclusively for the winery by another
manufacturer shall be considered to be produced by the winery
and shall be included in the 50,000 gallon limit provided in
subdivision (1)(2).
(b) A catastrophic loss to produce grown in this state,
including, but not limited to, one caused by drought or frost,
may not disqualify a small farm winery if the winery qualified
as a small farm winery prior to the catastrophic loss.
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(c) Notwithstanding any provision of this title to the
contrary, a small farm winery may do all of the following:
(1) Sell its table wines produced on its licensed
premises directly from its licensed premises at retail to
consumers physically present at the licensed premises, either
for on-premises or off-premises consumption, for personal use
and not for resale; provided, the winery collects and remits
all state and local sales or use taxes and excise taxes due on
the sale of table wine to consumers, packages and labels the
wine in accordance with state and federal law, and reports its
annual production of table wine to the board.
(2)a. Either of the following, provided that
transportation of wine under this subdivision is made by the
winery's employees in a vehicle owned or leased by the winery:
1. Sell and transport up to 10,000 gallons of its table
wine produced on its licensed premises directly to licensed
retailers each year.
2. Sell and transport up to 20,000 gallons of its table
wine produced on its licensed premises directly to licensed
retailers each year, if the winery provides to the board proof
that the winery's table wine has been declined to be
distributed by two separate wholesalers of table wine. If the
winery's table wine has been accepted for distribution by any
wholesaler of table wine, then the winery may not sell its
table wine directly to retailers under this paragraph.
b. For purposes of this subdivision, retailers include
those that are licensed by the board for on-premises
consumption, for off-premises consumption, or for both.
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c. If a winery sells and transports 20,000 total
gallons of table wine directly to retailers as provided in
this subdivision in any one year, that winery may not
subsequently sell and transport table wine directly to
retailers under this subdivision.
d. Notwithstanding any other provision of this section
to the contrary, a small farm winery may only sell and
transport table wine that has been approved by the board for
sale within the state and for which the small farm winery owns
the Certificate of Label Approval issued by the Alcohol and
Tobacco Tax and Trade Bureau.
(d) A county or a municipality may not require a small
farm winery to pay any fees, including business licensure
fees, to make sales or deliveries under this section, or any
additional local tax other than the tax described in
subdivision (c)(1).
(e)(1) A small farm winery shall maintain records
verifying that the winery meets the qualifications under this
section, and shall provide those records to the board upon
request.
(2) A small farm winery shall report to the board each
month the amount of table wine sold directly to each licensed
retailer under this section.
(f) The board shall adopt rules to implement this
section."
"§28-7-10.1
(a) Upon an applicant's compliance with this section
and the rules adopted pursuant to this section, the board may
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issue a wine manufacturer license to the applicant which shall
authorize the licensee to manufacture or otherwise distill,
produce, ferment, bottle, or compound wine in a dry county
only for the sale for distribution outside of the county. No
person shall manufacture or otherwise distill, produce,
ferment, bottle, or compound wine in a dry county for sale or
distribution unless the person or the authorized
representative of the person has been granted a wine
manufacturer license issued by the board pursuant to this
section.
(b) A wine manufacturer licensed under this section is
prohibited from doing any of the following:
(1) Selling any wine direct to any retailer or for
consumption on the premises where sold or dispensing any
tastings for consumption on its licensed premises .
(2) Selling or delivering any wine in other than
original containers approved as to capacity by the board and
in accordance with standards of fill prescribed by the U.S.
Treasury Department.
(3) Maintaining or operating within the state any place
or places, other than the place or places covered by the wine
manufacturer license.
(c) Any wine manufactured in the dry county by the
manufacturer licensed pursuant to this section may be sold
only for shipment and delivery to a licensed wine
distributorwholesaler in this state or to a legal distributor
outside of this state ., except that the manufacturer may use
its employees to sell and transport wine directly to retail
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licensees of the board in a vehicle owned or leased by the
manufacturer subject to the following limits:
(1) No more than 10,000 gallons produced on its
licensed premises each year.
(2) No more than 20,000 gallons produced on its
licensed premises each year if the manufacturer provides to
the board proof that its wine has been declined to be
distributed by two licensed wine wholesalers. If the
manufacturer's wine has been accepted for distribution by any
licensed wine wholesaler, it may not sell and transport its
wine directly to retailers under this subdivision.
(d) A wine manufacturer licensee licensed pursuant to
this section shall be required to file with the board, prior
to making any sales, a list of its labels to be sold and shall
file with the board its federal certificate of label approvals
or its certificates of exemption as required by the U.S.
Treasury Department. All wines whose labels have not been
registered as herein provided shall be considered contraband
and may be seized by the board or its agents, or any peace
officer of the state without a warrant and the goods shall be
delivered to the board and disposed of as provided by law.
(e) A wine manufacturer licensee licensed pursuant to
this section shall be required to send to the board, prior to
the twentieth day of each month, a consolidated report of all
shipments of alcoholic beverages made to each licensed
wholesaler or licensed retailer during the preceding month.
The reports shall be in the form and shall contain the
information as the board may require.
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(f) Every wine manufacturer licensed pursuant to this
section shall keep at its principal place of business within
the state, daily permanent records which shall show the
quantities of raw materials used in the manufacture of wine,
and the quantities of wine manufactured and stored, the sale
of wine, the quantities of wine stored for hire or transported
for hire by or for the licensee, and the names and addresses
of the purchasers of the wine.
(g) Every place licensed as a wine manufacturer
pursuant to this section shall be subject to inspection by the
board or by persons duly authorized and designated by the
board at any time of the day or night as they may deem
necessary, for the detection of violations of this chapter, of
any law, or of the rules of the board, or for the purpose of
ascertaining the correctness of the records required to be
kept by the licensees. The books and records of licensees
shall be open for inspection at all times by the board or by
persons duly authorized and designated by the board. Members
of the board and its duly authorized agents, without
hindrance, may enter any place that is subject to inspection
hereunder or any place where records are kept for the purpose
of making inspections and making transcripts thereof.
(h) Where otherwise lawful, a manufacturer licensed
under this section may qualify with the board as the host of
or as a participant in a wine festival located in a wet
municipality in the county of its licensed premises or outside
the county of its licensed premises pursuant to Section
28-3A-20.4.
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(i) Licenses issued under this section, unless revoked
in the manner provided in this chapter, shall be valid for the
license year commencing January 1 of each year.
(i)(j) The board may adopt rules to implement and
administer this section.
(j)(k) The provisions of Act 2021-517 are supplemental
to any laws regulating alcoholic beverages in this state and
shall not be construed to repeal or supersede any laws or
rules of the Alcoholic Beverage Control Board not in direct
conflict with Act 2021-517."
"§28-7-16
(a) Levy. There is hereby levied in addition to the
license taxes provided for by this chapter and municipal and
county license taxes and in addition to any marked-up price
made by the board on wine sold by the board a privilege or
excise tax measured by and graduated in accordance with the
volume of sales of table wine containing not more than sixteen
and one-half percent alcohol by volume and shall be an amount
equal to forty-five cents ($.45) per liter of table wine
containing not more than sixteen and one-half percent alcohol
by volume sold to the wholesale licensee or board, to be
collected from the purchaser by the board or by a licensed
retailer.
(b) Collection, Monthly Return, Remittance, Right to
Examine Books and Records.
(1) The tax levied by subsection (a) shall be added to
the sales price of all table wine containing not more than
sixteen and one-half percent alcohol by volume sold and shall
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be collected from the purchasers. The tax shall be collected
in the first instance from the wholesaler where table wine
containing not more than sixteen and one-half percent alcohol
by volume is sold or handled by wholesale licensees, and by
the board from whomever makes sales when table wine containing
not more than sixteen and one-half percent alcohol by volume
is sold by the board. It shall be unlawful for any person who
is required to pay the tax in the first instance to fail or
refuse to add to the sales price and collect from the
purchaser the required amount of tax, it being the intent and
purpose of this provision that the tax levied is in fact a
levy on the consumer. The person who pays the tax in the first
instance is acting as an agent of the state for the collection
and payment of the tax and as such may not collect a tax on
table wine containing not more than sixteen and one-half
percent alcohol by volume for any other level of government.
(2) The tax hereby levied shall be collected by a
monthly return, which shall be filed by the wholesale
licensees as follows: A monthly return filed with the board
not later than the 15th day of the second month following the
month of receipt of table wine containing not more than
sixteen and one-half percent alcohol by volume by the
wholesaler on a form prescribed by the board showing receipts
by the wholesalers from manufacturer, importer, or other
wholesaler licensees during the month of receipt and the taxes
due thereon at the rate of thirty-eight cents ($.38) per liter
of table wine containing not more than sixteen and one-half
percent alcohol by volume sold to the wholesale licensee or
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board; the taxes due at such rate shall be remitted to the
board along with the return; a monthly return filed with the
county or municipality within which the wine is sold at retail
filed not later than the 15th day of each month showing sales
by wholesalers during the preceding month and the county or
municipality in which sold and the taxes due thereon at the
rate of seven cents ($.07) per liter of table wine containing
not more than sixteen and one-half percent alcohol by volume
sold; and the taxes due at such rate shall be remitted to the
county or municipality along with the return.
(3) The tax hereby levied shall be collected by the
board on the table wine containing not more than sixteen and
one-half percent alcohol by volume sold by the board and shall
be paid as follows: Taxes at the rate of thirty-eight cents
($.38) per liter of table wine containing not more than
sixteen and one-half percent alcohol by volume sold shall be
remitted by the board to the State Treasurer and taxes at the
rate of seven cents ($.07) per liter of table wine containing
not more than sixteen and one-half percent alcohol by volume
sold shall be remitted by the board to the county or
municipality within which the wine was sold at retail not
later than the last day of the month following the month of
sale, as set forth in subsection (c).
(4) The board and the governing body of each county and
municipality served by the wholesaler shall have the authority
to examine the books and records of any person who sells,
stores, or receives for the purpose of distribution any table
wine, containing not more than sixteen and one-half percent
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alcohol by volume to determine the accuracy of any return
required to be filed with it.
(c) Disposition of proceeds. The proceeds of the tax
levied by subsection (a) shall be paid and distributed as
follows:
(1) Thirty-eight cents ($.38) per liter of table wine
containing not more than sixteen and one-half percent alcohol
by volume sold shall be collected by the board on its sales or
paid to the board by wholesale licensees on their sales, and
by the board paid to the State Treasurer to be credited as net
profits from operation of the board to be distributed as
provided by law.
(2) Seven cents ($.07) per liter of table wine
containing not more than sixteen and one-half percent alcohol
by volume sold shall be paid by the board on its sales or by
wholesale licensees on their sales, either into the treasury
of the municipality in which the table wine was sold at retail
within its corporate limits, or, where sold outside the
corporate limits of any municipality, into the treasury of the
county in which the table wine was sold at retail.
(d) There is hereby levied in addition to the license
taxes provided for by this chapter and municipal and county
license taxes and in addition to any marked-up price made by
the board on wine sold by the board a privilege or excise tax
measured by and graduated in accordance with the volume of
sales of table wine containing more than sixteen and one-half
percent alcohol by volume. The tax shall be an amount equal to
two dollars and forty-two cents ($2.42) per liter of table
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wine containing more than sixteen and one-half percent alcohol
by volume sold to the wholesale licensee or board, to be
collected from the purchaser by the board or by a licensed
retailer.
(e) Collection, Monthly Return, Remittance, Right to
Examine Books and Records.
(1) The tax levied by subsection (d) shall be added to
the sales price of all table wine containing more than sixteen
and one-half percent alcohol by volume sold and shall be
collected from the purchasers. The tax shall be collected in
the first instance from the wholesaler where table wine
containing more than sixteen and one-half percent alcohol by
volume is sold or handled by wholesale licensees, and by the
board from whomever makes sales when table wine containing
more than sixteen and one-half percent alcohol by volume is
sold by the board. It shall be unlawful for any person who is
required to pay the tax in the first instance to fail or
refuse to add to the sales price and collect from the
purchaser the required amount of tax, it being the intent and
purpose of this provision that the tax levied is in fact a
levy on the consumer. The person who pays the tax in the first
instance is acting as an agent of the state for the collection
and payment of the tax and as such may not collect a tax on
table wine containing more than sixteen and one-half percent
alcohol by volume for any other level of government.
(2) The tax levied in subsection (d) shall be collected
by a monthly return, which shall be filed by the wholesale
licensees with the board not later than the 15th day of the
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second month following the month of receipt of table wine
containing more than sixteen and one-half percent alcohol by
volume by the wholesaler on a form prescribed by the board
showing receipts by the wholesalers from manufacturer,
importer, or other wholesaler licensees during the month of
receipt and the taxes due thereon at the rate of two dollars
and forty-two cents ($2.42) per liter of table wine containing
more than sixteen and one-half percent alcohol by volume sold
to the wholesale licensee or board; the taxes due at such rate
shall be remitted to the board along with the return.
(3) The tax levied in subsection (d) shall be collected
by the board on table wine containing more than sixteen and
one-half percent alcohol by volume sold by the board and shall
be paid as follows: Taxes at the rate of two dollars and
forty-two cents ($2.42) per liter of table wine containing
more than sixteen and one-half percent alcohol by volume sold
shall be remitted by the board to the State Treasurer.
(4) The board shall have the authority to examine the
books and records of any person who sells, stores, or receives
for the purpose of distribution any table wine containing more
than sixteen and one-half percent alcohol by volume, to
determine the accuracy of any return required to be filed with
it.
(f) Disposition of proceeds. The proceeds of the tax
levied by subsection (d) shall be paid and distributed as
follows:
(1) Thirty-seven percent to the Alcoholic Beverage
Control Board.
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(2) Thirty-four percent to the State General Fund.
(3) Twenty and eight-tenths percent to the Department
of Human Resources.
(4) Eight and two-tenths percent to the Department of
Mental Health.
(g) Mead shall be taxed at the same rate as table wine
as follows:
(1) Mead containing not more than sixteen and one-half
percent of alcohol by volume shall be taxed pursuant to
subsection (a). 
(2) Mead containing more than sixteen and one-half
percent and not more than eighteen percent alcohol by volume
shall be taxed pursuant to subsection (d).
(g)(h) Taxes exclusive. The taxes herein levied are
exclusive and shall be in lieu of all other and additional
taxes and licenses of the state, county, or municipality,
imposed on or measured by the sale or volume of sale of table
wine; provided, that nothing herein contained shall be
construed to exempt the retail sale of table wine from the
levy of tax on general retail sales by the state, county, or
municipality in the nature of, or in lieu of, a general sales
tax.
(h)(i) Trade between wholesalers exempt. The taxes
levied by subsections (a) and (d) shall not be imposed upon
the sale, trade, or barter of table wine by one licensed
wholesaler to another wholesaler licensed to sell and handle
table wine in this state, which transaction is hereby made
exempt from the tax; provided, however, the board may require
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written reporting of any such transaction in the form as the
board may prescribe."
Section 2. This act shall become effective on the first
day of the third month following its passage and approval by
the Governor, or its otherwise becoming law.
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________________________________________________
President and Presiding Officer of the Senate
________________________________________________
Speaker of the House of Representatives
SB285
Senate 11-May-23
I hereby certify that the within Act originated in and passed
the Senate, as amended.
Patrick Harris,
Secretary.
House of Representatives
Passed: 31-May-23
By: Senator Jones
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